The pursuit of perceived auditor independence turns out to be an expensive proposition, a new study reveals.
How effective is a continuing regulatory focus on cross-selling by exec-comp consultants?
To avoid the auditor attestation required by SOX 404, small companies often incur debt instead of selling stock, a new study finds.
CEOs from the state where their companies are based are less likely to cut R&D expenses in order to achieve earnings targets, research finds.
They may, but new research surprisingly suggests that clawbacks may also prompt managers to drive down their companies' effective tax rates.
CFOs who serve on other companies' boards make significantly fewer errors in their own financial reporting.
Wall Street likes tax avoidance practices, and it likes corporate social responsibility. But it doesn't like companies that practice both, study finds.
Companies don't look good for penalizing honest auditors, while other auditors don't look good for rendering slanted opinions.
Contrary to congressional intent, the Tax Cuts and Jobs Act has boosted multinationals' capital investments abroad more than at home.
A new academic study could dim perceptions that problems may arise when one executive holds both roles.
While penalties for erroneous financial reporting may spur achievement, they also may lead executives to cover up their mistakes, study suggests.
While it may serve the interests of struggling companies, shopping for a favorable audit opinion lessens auditor independence and audit quality.
